HLB HAMT has been helping companies and individuals in the UAE acquire TRC certificate for years.

1. Tax Residency Certificate in UAE
Tax residency certificate is issued by the Federal Tax Authority in the UAE, to let
government entities, companies and individuals take advantage of double
taxation avoidance agreement. Branches of companies cannot avail TRC as they
are not included in double taxation avoidance agreements.
What is meant by double taxation?
• When one taxpayer is required to pay tax twice in two different countries,
on the same tax base, it is known as double taxation. This affects the
transfer of goods and services across the border.
• To avoid double taxation and to enhance the trade relations between
various nations, UAE entered into a double taxation avoidance
agreement with more than 100 countries.
Purpose of double taxation avoidance agreement
• Enhance the development objectives of the nation and help in the
diversification of national income
• Abolish double taxation, extra and indirect taxes and fiscal evasion
• Enable smoother cross-border trade and investment flows
• Provide complete protection to tax payers from double taxation; both direct
and indirect forms.
• Consider taxation problems and the global happenings in the economic,
financial sectors, and the new financial instruments and the methods of
transfer pricing
• Give complete support while transferring the goods, services and also
during capital movements.
Tax residency certificate is also known as tax domicile certificate and it is valid
for a year and is provided to individuals as well as companies. It was the Ministry
of Finance that was in charge of TRC issuance till November, 2020 and later on it
was changed to Federal Tax authority as per the Cabinet Decision No. 65 of
2020.
For individuals
• Individuals, who have stayed in the UAE for a minimum of 180 days, can
apply for TRC. Non-residents cannot apply for one.
Documents required

2. • A copy of the passport, valid permit of residence and ID card
• A certified copy of rental agreement
• Bank statement from a local bank(6months statement)
• Source of earnings or salary slip
• A report from the General Directorate of Residency and Foreigners Affairs
mentioning the number of days the individual has stayed in the country
• Any tax forms from the nation in which the TRC certificate is to be
submitted
In the case of investors, the above mentioned documents along with the
company license including partners' names should be attached.
For housewives
• Marriage certificate
• Copy of passports and permits of residence for the married couple
• Salary certificate
• Husband’s employment contract
• Along with these the other documents related to the husband as referred to
earlier must also be submitted.
For companies
• Companies that have functioned in the UAE for at least one year can avail
tax residency certificate.
Documents required
• Trade licence copy
• Establishment contract certified by the authorities concerned (provided it is
not a sole entity)
• Copies of the company’s owners/partners/directors' passports, IDs and
permits of residence
• A certified copy of the audited fiscal accounts
• A 6 months validated bank statement
• A certified copy of the rental contract
• The organisational structure of the firm (provided it is not a sole company)
• Any tax forms from the nation in which the TRC certificate is to be
submitted
It takes just a couple of days to get your tax residency certificate in the UAE and
with the assistance of a consultancy the application process becomes simpler.
HLB HAMT has been helping companies and individuals in the UAE acquire TRC

3. certificate for years. We help with the required documentation and the application
procedure. We also assist in the attestation of certain forms (certain countries
require this) from FTA along with the TRC application
Tax Residency Certificate in UAE
Level 18, City Tower-2,
Sheikh Zayed Road
PO Box 32665
Dubai – United Arab Emirates. Tel: +971 4 327 7775
E-mail: dubai@hlbhamt.com
www.hlbhamt.com